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伴随邮政企业改革的不断深入,市场化的经营模式要求邮政企业以经济效益为目标,通过财务管控的改革与创新不断提高其经营效益。本文总结分析了邮电分营以来,邮政企业财务管控在企业组织结构、财务制度、预算管理、资本运作以及成本控制五个方面中存在的问题与不足。基于财务管控理论与实践经验,本文在企业组织结构、授权批准制度、财务制度、预算管理以及风险控制五个方面提出加强邮政企业财务管控的政策建议。
With the deepening reform of postal enterprises, the market-oriented business model requires postal enterprises to take economic benefits as their goal and continuously improve their operating efficiency through the reform and innovation of financial control. This article summarizes and analyzes the problems and shortcomings in postal business management of postal enterprises in five aspects: organizational structure, financial system, budget management, capital operation and cost control. Based on the theory and practice of financial management and control, this paper puts forward some suggestions on how to strengthen the financial management and control of postal enterprises in five aspects: organizational structure, authorization and approval system, financial system, budget management and risk control.